North Carolina
Department of State Treasurer
Financial Information
Town of Mayodan



Financial Profile | General Fund | Enterprise Funds | Cash, Investments and Financing
Annual Financial Information Report Detail | Water/Sewer Information
Financial Graphs and Comparisons
Download Excel 97 Version of Financial Summary

Institute of Government North Carolina Cities Web Site

Go to North Carolina County and Municipal Financial Information Home Page
Go to Rockingham County Map Page



Note: All data unless otherwise specified is for the 12 month period ending June, 30th of the designated year



Municipality Revenues and Expenditures Financial Profile
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201120102009200820072006

Revenues by Source







Property Tax$1,091,482 $1,097,351 $929,206 $873,687 $840,692 $814,572


Utility 2,074,337 2,089,217 2,018,388 2,042,986 1,750,039 1,414,777


Sales Tax 387,531 383,562 414,925 436,064 422,855 412,800


Sales & Services 91,049 98,655 102,917 108,893 110,378 93,483


Intergovernmental 601,396 526,156 478,283 553,835 458,219 545,057


Debt Proceeds - - - - - -


Other Miscellaneous 804,929 290,176 314,786 371,772 351,883 391,163


Total$5,050,724 4,485,117 4,258,505 4,387,237 3,934,066 3,671,852










Expenditures by Function







Utility$1,905,977 1,714,221 1,689,442 2,290,139 1,373,291 1,507,188


Debt Service 520,037 515,302 565,182 538,672 542,805 575,599


Transportation 118,946 106,433 180,784 183,321 180,507 164,818


General Government 334,244 331,686 360,536 301,466 285,829 350,475


Public Safety 1,141,011 1,037,447 1,038,263 1,087,488 980,812 934,174


Other 495,962 504,119 504,645 525,822 797,147 600,640


Total$4,516,177 4,209,208 4,338,852 4,926,908 4,160,391 4,132,894










Expenditures by Object







Salaries & Wages$1,225,595 1,236,462 1,282,424 1,316,526 1,390,347 1,282,398


Capital Outlay 817,938 527,219 703,216 1,314,886 458,372 415,140


Other Operating + Debt Service 2,472,644 2,445,527 2,353,212 2,295,496 2,311,672 2,435,356


Total$4,516,177 4,209,208 4,338,852 4,926,908 4,160,391 4,132,894



















Per Capita Revenues by Source







Property Tax$440 444 375 350 337 333


Utility 836 846 814 819 701 579


Sales Tax 157 156 167 175 169 170


Sales & Services 37 40 41 44 44 38


Intergovernmental 242 213 193 222 184 223


Debt Proceeds - - - - - -


Other Miscellaneous 324 117 127 149 141 160


Total$2,036 1,816 1,717 1,759 1,576 1,503










Per Capita Expenditures by Function







Utility$768 694 681 918 550 617


Debt Service 210 209 228 216 217 236


Transportation 48 43 73 74 72 67


General Government 134 134 146 121 115 144


Public Safety 460 420 419 436 393 382


Other 200 204 203 211 319 246


Total$1,820 1,704 1,750 1,976 1,666 1,692










Per Capita Expenditures by Object







Salaries & Wages$494 501 517 528 557 525


Capital Outlay 330 213 284 527 184 170


Other Operating 996 990 949 921 925 997


Total$1,820 1,704 1,750 1,976 1,666 1,692










Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Number of Municipalites in Group 103 96 100 101 101 103


Average Population In Group 1,619 1,660 1,652 1,661 1,642 1,638


Town of Mayodan Population 2,481 2,470 2,480 2,494 2,497 2,443

Group Average Per Capita Revenues by Source







Property Tax 449 410422406369348


Utility 479 421427415423391


Sales Tax 160 151177199195179


Sales & Services 110 8784827672


Intergovernmental 271 238239222221246


Debt Proceeds 41 747512969170


Other Miscellaneous 139 106146192196160


Total 1,649 1,4871,5701,6451,5491,566










Group Average Per Capita Expenditures by Function







Utility 497 492531572461487


Debt Service 154 127154126110108


Transportation 145 141148140142131


General Government 241 202216265201222


Public Safety 397 345350384346326


Other 207 178201203206205


Total 1,641 1,4851,6001,6901,4661,479










Group Average Per Capita Expenditures by Object







Salaries & Wages 537 462480450427402


Capital Outlay 258 255302483305373


Other Operating 846 768818757733704


Total 1,641 1,4851,6001,6901,4651,479


















General Fund
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201120102009200820072006

General Fund revenues$2,370,360 2,275,723 2,113,114 2,190,928 2,021,317 2,084,589

General Fund expenditures 2,156,718 2,014,191 2,149,292 2,152,452 2,287,682 2,101,667

Operating transfers in - - 23,680 19,670 95,987 67,300

Operating transfers out 17,580 34,114 19,660 18,580 - 38,580

Capital leases and installment purchase proceeds 48,500 - - 47,500 82,334 -

Other items - - 1 - - -

Excess of revenues and other sources over (under) expenditures and other uses 244,562 227,418 (32,157) 87,066 (88,044) 11,642










Fund balance available (FBA):







In dollars$1,319,520 1,138,235 890,000 926,449 554,872 822,233


FBA as a % of GF Net Expenditures:







Unit's FBA %62.0755.5741.0343.6325.1638.42


Group weighted average FBA %64.1466.7966.0562.4565.4864.58


State weighted average Non-Electric Group41.0738.7037.8936.6637.3937.38


State weighted average FBA %39.5337.4737.0336.3436.5436.96

















Enterprise Funds:
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Water/Sewer













Combined financial results:







Working capital$3,168,672 2,859,456 2,454,784 1,851,914 1,561,480 1,162,415


Quick ratio9.09 9.71 8.10 5.94 4.01 3.21


Net income613,603 721,888 801,245 1,043,744 146,949 (290,191)


Cashflow from operations611,454 587,919 589,907 637,528 205,221 23,816


Depreciation & Amortization Expense435,169 433,347 407,763 388,510 389,177 388,911


























Cash, Investments and Financing
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201120102009200820072006











Population at July 1st of the Previous Year2,4812,4702,4802,4942,4972,443


Population GroupNo Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499


Cash &Investments$993,813 $4,098,058 $1,088,532 $1,174,515 $846,271 $1,168,444


Investment Earnings80,534 97,743 118,147 148,132 168,147 141,219


Tax Rate Equivalent0.04310.05190.07370.08970.10560.0920


Tax Rate Equivalent Group weighted average0.00340.00480.01310.02610.04090.0283


Tax Rate Equivalent Statewide weighted average0.03170.02470.01330.05240.09200.0573


Latest year of Revaluation 200320032003200320032003


January 1, Prior Year Assessed Valuation$187,027,089 188,472,266 160,335,511 165,124,187 159,203,362 153,482,932


Tax Rate0.58000.58000.58000.53000.53000.5300


Tax Rate Group weighted average0.27490.29700.29830.28600.34240.3297


Tax Rate State Wide0.41220.40900.42620.42380.44500.4321


Assessment -to-Sales Ratio98.8291.6488.0889.7688.9295.56


Assessment -to-Sales Ratio Group weighted average100.8097.6986.7788.9479.9685.71


Assessment -to-Sales Ratio Statewide101.4798.2790.8188.5388.4192.28


Assessed Valuation Adjusted for Assesment to Sales Ratio$189,260,361 205,665,938 182,033,959 183,961,884 179,041,118 160,614,203


EffectiveTax Rate0.57320.53150.51090.47570.47130.5065


Group weighted average Effective Tax Rate0.27710.29010.25890.25440.27370.2826


Statewide weighted average Effective Tax Rate0.41830.40200.38700.37520.39340.3987


Percent Collected97.930098.360097.810097.450097.680097.7200


Percent Collected Group weighted average96.4195.3295.9996.8697.1896.94


Percent Collected Statewide97.4297.3597.3497.5697.5897.55


Percent Collected Excluding Motor Vehicles98.6799.1798.7998.5798.6198.82


Percent Collected Excluding Motor Vehicles Group weighted average97.0495.9296.6797.7898.0197.76


Percent Collected Excluding Motor Vehicles Statewide weighted average98.2598.2398.3098.6598.5998.61


Percent Collected Motor Vehicles Only 86.0486.2286.0185.0386.7386.04


Percent Collected Motor Vehicles Only Group weighted average84.2085.2184.6085.1686.0785.54


Percent Collected Motor Vehicles Only Statewide weighted average 86.4186.3886.5586.7486.7186.80


Tax Uncollected78,017 77,333 82,130 83,835 77,052 78,986


Tax Rate Equivalent0.04170.04100.05120.05080.04840.0515


Dominant County: Rockingham






Debt Information








Population Group1,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,4991,000 to 2,499


Ratings:







Fitch







Moody's







S & P
















General Obligation Debt (GO) where the taxing power of the entrire municipality is pledged to pay the obligation




Enterprise GO Debt$0 0 0 0 0 0


General Government GO Debt0 0 0 0 0 0


Total General Obligation Debt0 0 0 0 0 0


Per Capita$0 0 0 0 0 0


Total Per Capita for the Population Group236 256 265 277 294 297


Total Per Capita Statewide450 449 455 456 478 495


Total per Assessed Valuation Adjusted for Current Year Sales0.0000%0.0000%0.0000%0.0000%0.0000%0.0000%


Total per Assessed Valuation Adjusted for Current Year Sales- Group Average0.1642%0.1838%0.1750%0.1852%0.2336%0.2606%


Total per Assessed Valuation Adjusted for Current Year Sales - Statewide0.4280%0.4134%0.3909%0.4132%0.4706%0.5275%


Total Authorized but not Issued General Obligation Debt
















Installment Sales Purchases and Lease Obligations







--Enterprise$358,800 388,700 418,600 448,500 0 0


--General Government0 0 0 0 0 0


Total*$358,800 388,700 418,600 448,500 0 0


* The total only includes the contracts that require Local Government Commission approval.




Revenue Bond Debt $3,281,338 3,533,749 3,786,160 4,038,570 4,290,981 4,543,392


















Annual Financial Information Report Detail
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LineSectionDescription201120102009200820072006

Population at July 1st of the Previous Year Adjusted for Boundry Changes2,4812,4702,4802,4942,4972,443









1.5AFISCAL Governmental Activities Assets3,671,7293,406,5043,267,6313,343,7163,222,9893,331,044
1.5BSUMMARYGovernmental Activities Liabilities517,795395,615294,159393,013361,900347,955
3.5A
Business Type Activities Assets21,415,18321,216,51620,940,95920,647,99719,565,06919,977,944
3.5B
Business Type Activities Liabilties6,948,6437,363,5807,809,9098,318,1938,279,0088,838,833
6.5A
Fiduciary Funds Assets





6.5B
Fiduciary Funds Liabilties





10.0PART 2Current Collections of Unit -Wide Levy1,062,0911,070,090903,669848,109821,581799,127
11.0TAXCurrent Collections of Special Tax Districts72,45580,50189,05989,53785,87486,558
12.0REVENUESPrior Years' Levy Collections19,63318,50619,44820,64115,79612,111
13.0
Penalties and Interest9,7588,7556,0894,9373,3153,334
14.0
Collections of Taxes Previously Written Off





15.0
Animal Tax242262286264240264
15.1
Solid Waste Disposal Tax





16.0
1% Local Government Option Sales Tax135,376131,245141,479136,447130,014137,037
17.0
1/2% Local Government Option Sales Tax (40)93,01893,450101,034111,570109,186101,449
18.0
1/2% Local Government Option Sales Tax (42)65,24273,787100,313110,987108,639101,007
18.5
1/2% Local Government Option Sales Tax (44)93,89585,08072,09977,06075,01673,307
19.0
Privilege Licenses15,95814,39314,66114,96512,89312,486
19.2
Privilege -- All other privileges and pemits





20.0
Auto Licenses





21.0
Vehicle Tax for Public Transportation





22.0
Other Licenses5,0024,3674,0453,82520,29924,178
23.0
Local Occupancy Tax





24.0
Prepared Food Tax





25.0
911 Charges





26.0
Gross Short Term lease and Rental Tax





27.0FEDERALPayments In Lieu of Taxes - Federal





28.0INTERGOVEquitable Sharing of Fed. Forfeited Prop.





29.0REVENUESGeneral Government





30.0
Public Safety





31.0
Transportation - Streets





32.0
Transportation - All Other





33.0
Environmental Protection





34.0
Econ. & Phys. Dev. - Housing/Comm. Dev.





35.0
Econ. & Phys. Dev. - All Other





36.0
Human Services: Health, Mental Hlt & Hosp





37.0
Human Services: All Other





38.0
Culture & Recreation





39.0STATEPayments In Lieu of Taxes - State





40.0INTERGOVUnauthorized Substance Tax
610101296856
41.0REVENUESTransitional Hold Harmless17,63417,1867,5888,3448,03914,923
42.0
Wireless Enhanced 911 Service Charges





42.1
Emergency Telephone Services Fund (ETSF) Revenues (Do not include interest)





42.2
ETSF Interest Income





43.0
Piped Natural Gas Charge Distribution12,56113,4066,66611,867

44.0
Utility Franchise Tax381,130350,710349,294375,636337,955394,383
45.0
Beer and Wine Tax10,8863,53611,12911,42610,95910,527
46.0
Powell Bill71,79671,71681,49691,47380,97881,673
50.0
Court Fees - Facilities and Arrest Fees1,1851,1571,5761,9351,5851,632
51.0
General Government




31,136
52.0
Public Safety101,40462,83515,63348,05813,0475,983
53.0
Transportation - Streets





54.0
Transportation - All Other





55.0
Environmental Protection





56.0
Econ. & Phys. Dev. - Housing/Community Dev





57.0
Econ. & Phys. Dev. - All Other





58.0
Human Services -Health, Mental Health, Hosp





59.0
Human Services - All Other2,4002,6002,4002,4002,4002,400
60.0
Culture and Recreation





61.0LOCALPayments in Lieu of Taxes - Local





62.0INTERGOVGeneral Government





63.0REVENUESPublic Safety2,4002,4002,4002,4002,4002,400
64.0
Transportation - Streets





65.0
Transportation - All Other





66.0
Environmental Protection





67.0
Economic and Physical Development





68.0
Human Services - Health, Mental Hlt & Hosp





69.0
Human Services - All Other





70.0
Culture and Recreation





71.0PERMITS Building Permits1,6551,0401,30013,00135,72814,723
72.0& FEESInspection Fees





72.1
Amusements licensing and permit taxes





73.0
Other Permits





74.0SALES &Parking Revenues





75.0SERVICESRents and Royalties





76.0
Airport





77.0
Fire Protection Charges





78.0
Solid Waste56,18157,21256,34556,78356,84154,578
79.0
Ambulance and Rescue Squad Charges





80.0
Cemeteries8,50012,68014,09612,20014,74513,245
81.0
Recreation Service Revenues26,32328,55332,46039,88038,62725,570
82.0
Library Service Revenues





83.0
Other Cultural and Rec Service Revenues





84.0
Mass Transit - City Operated





85.0
Other Sales and Services45210163016590
86.0UTILITYWater and Sewer Charges2,074,3372,089,2172,018,3882,042,9861,750,0391,414,777
87.0REVENUESElectric Charges





88.0
Gas Charges





88.1
Storm Water Fees





89.0MISC.Investment Earnings - Bond Proceeds





90.0REVENUESInvestment Earnings - All Other Funds80,53497,743118,147148,132168,147141,219
91.0
Special Assessments

603250

92.0
Private Contributions and Donations





93.0
Sales of Materials and Fixed Assets



1754,343
94.0
Sale of Real Property





95.0
Nongovt Contr For Streets & Traffic Signals





96.0
ABC Mixed Drink Surcharge





97.0
ABC Profit Distribution





98.0
Other Miscellaneous Revenues128,10789,33086,685101,79828,527107,392
99.0
Proceeds of Sale of Bonds and Notes





100.0
Proceeds of Capital Leases/Install Purchases





101.0
Other500,9762,540



102.0NON-REVSchool - Current Levy Collections





103.0RECEIPTSPrior Years' Levy Collections





104.0
Tax Collections for Other Units





105.0
Utilities Customer's Deposits2,9372,4562,4423,8011,56133
106.0
Deposits Other than Utility





107.0
Prepaid Taxes





108.0
Prepaid Privilege Licenses





109APART 4Governing Body - Salaries & Wages11,40011,40111,32511,40011,40011,400
109BGENERALGoverning Body - Other Direct4,2356,2686,5845,2704,2046,610
109CGOVTGoverning Body - Construction





109D
Governing Body - Purchase of P,P&E





110A
Administration - Salaries & Wages66,38866,38966,63363,89363,82560,468
110B
Administration - Other Direct96,170141,364147,076104,47693,570112,896
110C
Administration - Construction





110D
Administration - Purchase of P,P&E




1,357
111A
Elections - Salaries & Wages





111B
Elections - Other Direct





111C
Elections - Construction





111D
Elections - Purchase of P,P&E





112A
Finance - Salaries & Wages65,61565,39471,04765,19266,32061,698
112B
Finance - Other Direct38,34634,66234,28730,19430,39029,805
112C
Finance - Construction





112D
Finance - Purchase of P,P&E

500
830796
113A
Taxes - Salaries & Wages





113B
Taxes - Other Direct





113C
Taxes - Construction





113D
Taxes - Purchase of P,P&E





114A
Legal - Salaries & Wages





114B
Legal - Other Direct





114C
Legal - Construction





114D
Legal - Purchase of P,P&E





115A
Public Buildings - Salaries & Wages





115B
Public Buildings - Other Direct17,0906,20823,0849,87215,29014,645
115C
Public Buildings - Construction




50,800
115D
Public Buildings - Purchase of P,P&E35,000

11,169

116A
Court Facilities - Salaries & Wages





116B
Court Facilities - Other Direct





116C
Court Facilities - Construction





116D
Court Facilities - Purchase of P,P&E





117A
Central Services - Salaries & Wages





117B
Central Services - Other Direct





117C
Central Services - Construction





117D
Central Services - Purchase of P,P&E





118A
Gen. Govt. All Other - Salaries & Wages





118B
Gen. Govt. All Other - Other Direct





118C
Gen. Govt. All Other - Construction





118D
Gen. Govt. All Other - Purchase of P,P&E





119APUBLICPolice & Comm - Traffic Control - Salaries and Wages519,521543,276558,330571,447568,135513,113
119BSAFETYPolice & Comm - Traffic Control - Other Direct291,514287,417270,029283,104246,667222,369
119C
Police & Comm - Traffic Control - Construction





119D
Police & Comm - Traffic Control - Purchase of P,P&E135,60449,0779,52643,43127,49930,145
120A
Emergency Communications - Salaries & Wages





120B
Emergency Communications - Other Direct





120C
Emergency Communications - Construction





120D
Emergency Communications - Purchase of P,P&E





120B
Emergency Telephone Service Fund (ETSF) Expenditures - Operating





120C
ETSF Expenditures - Capital Construction





120D
ETSF Expenditures - Capital Purchases





121A
Emergency Mgmt - Salaries & Wages





121B
Emergency Mgmt - Other Direct





121C
Emergency Mgmt - Construction





121D
Emergency Mgmt - Purchase of P,P&E





122A
Fire - Salaries & Wages16,07113,05114,07412,3553,0003,000
122B
Fire - Other Direct101,60397,584103,92898,427101,74796,269
122C
Fire - Construction





122D
Fire - Purchase of P,P&E48,38625,85359,18055,22011,97448,865
123A
Inspectors - Salaries & Wages





123B
Inspectors - Other Direct





123C
Inspectors - Construction





123D
Inspectors - Purchase of P,P&E





124A
Rescue Units - Salaries & Wages





124B
Rescue Units - Other Direct





124C
Rescue Units - Construction





124D
Rescue Units - Purchase of P,P&E





125A
Animal Control - Salaries & Wages





125B
Animal Control - Other Direct





125C
Animal Control - Construction





125D
Animal Control - Purchase of P,P&E





126A
Pub. Safety All Other - Salaries & Wages





126B
Pub. Safety All Other - Other Direct





126C
Pub. Safety All Other - Construction





126D
Pub. Safety All Other - Purchase of P,P&E





127ATRANSPORTraffic Engineering - Salaries & Wages





127BTATIONTraffic Engineering - Other Direct





127C
Traffic Engineering - Construction





127D
Traffic Engineering - Purchase of P,P&E





128A
Streets and Highways - Salaries & Wages19,07119,64117,80415,63430,49816,984
128B
Streets and Highways - Other Direct88,85684,09272,75278,53482,41375,535
128C
Streets and Highways - Construction





128D
Streets and Highways - Purchase of P,P&E11,0192,70090,22889,15367,59672,299
129A
Street Cleaning - Salaries & Wages





129B
Street Cleaning - Other Direct





129C
Street Cleaning - Construction





129D
Street Cleaning - Purchase of P,P&E





130A
Powell Bill - Salaries & Wages





130B
Powell Bill - Other Direct





130C
Powell Bill - Construction





130D
Powell Bill - Purchase of P,P&E





131A
Parking Facilities - Salaries & Wages





131B
Parking Facilities - Other Direct





131C
Parking Facilities - Construction





131D
Parking Facilities - Purchase of P,P&E





132A
Mass Transit - City - Salaries & Wages





132B
Mass Transit - City - Other Direct





132C
Mass Transit - City - Construction





132D
Mass Transit - City - Purchase of P,P&E





133B
Mass Transit - Private - Other Direct





134A
Airport - Salaries & Wages





134B
Airport - Other Direct





134C
Airport - Construction





134D
Airport - Purchase of P,P&E





135A
Transpor. All Other - Salaries & Wages





135B
Transpor. All Other - Other Direct





135C
Transpor. All Other - Construction





135D
Transpor. All Other - Purchase of P,P&E





136AENVIRONSolid Waste - Salaries & Wages41,42943,29543,51140,16040,41421,792
136BMENTALSolid Waste - Other Direct104,71199,19787,54098,493106,01290,053
136CPROTECTIONSolid Waste - Construction





136D
Solid Waste - Purchase of P,P&E1,7921,5901,7822,393193,9411,050
137A
Drainage & Watershed - Salaries & Wages





137B
Drainage & Watershed - Other Direct





137C
Drainage & Watershed - Construction





137D
Drainage & Watershed - Purchase of P,P&E





138A
Cemeteries - Salaries & Wages





138B
Cemeteries - Other Direct5,4434,1685,4784,4662,47111,529
138C
Cemeteries - Construction





138D
Cemeteries - Purchase of P,P&E
23,290



139A
Environ. All Other - Salaries & Wages





139B
Environ. All Other - Other Direct





139C
Environ. All Other - Construction





139D
Environ. All Other - Purchase of P,P&E





140AECONOMICPlanning & Zoning - Salaries & Wages


7,25925,49523,031
140B& PHYSICALPlanning & Zoning - Other Direct1871,1091397,87411,73512,792
140CDEVELOPPlanning & Zoning - Construction





140D
Planning & Zoning - Purchase of P,P&E





141A
Economic Development - Salaries & Wages





141B
Economic Development - Other Direct





141C
Economic Development - Construction





141D
Economic Development - Purchase of P,P&E





142A
Community Development - Salaries & Wages





142B
Community Development - Other Direct4,8004,8004,8004,8009,8004,800
142C
Community Development - Construction





142D
Community Development - Purchase of P,P&E





143A
Housing & Urban Renewal - Salaries & Wages





143B
Housing & Urban Renewal - Other Direct





143C
Housing & Urban Renewal - Construction





143D
Housing & Urban Renewal - Purchase of P,P&E





144A
Special Empl Programs - Salaries & Wages





144B
Special Empl Programs - Other Direct





144C
Special Empl Programs - Construction





144D
Special Empl Programs - Purchase of P,P&E





145A
Econ. Dev. All Other - Salaries & Wages





145B
Econ. Dev. All Other - Other Direct





145C
Econ. Dev. All Other - Construction





145D
Econ. Dev. All Other - Purchase of P,P&E





146AHUMANHealth - Salaries & Wages





146BSERVICESHealth - Other Direct





146C
Health - Construction





146D
Health - Purchase of P,P&E





147A
Mental Health - Salaries & Wages





147B
Mental Health - Other Direct





147C
Mental Health - Construction





147D
Mental Health - Purchase of P,P&E





148A
Social Services - Salaries & Wages





148B
Social Services - Other Direct





148C
Social Services - Construction





148D
Social Services - Purchase of P,P&E





149B
Hospital-City - Other Direct





150B
Hospital-Private - Other Direct





151A
Legal Aid - Salaries & Wages





151B
Legal Aid - Other Direct





151C
Legal Aid - Construction





151D
Legal Aid - Purchase of P,P&E





152A
Human Serv. All Other - Salaries & Wages





152B
Human Serv. All Other - Other Direct





152C
Human Serv. All Other - Construction





152D
Human Serv. All Other - Purchase of P,P&E





153ACULTURE Recreation & Parks - Salaries & Wages85,03087,243103,301106,135125,76590,971
153BRECREATIONRecreation & Parks - Other Direct252,570239,427246,251245,742274,806303,988
153C
Recreation & Parks - Construction





153D
Recreation & Parks - Purchase of P,P&E

11,8438,5006,70840,634
154A
Coliseum - Salaries & Wages





154B
Coliseum - Other Direct





154C
Coliseum - Construction





154D
Coliseum - Purchase of P,P&E





155A
Museums - Salaries & Wages





155B
Museums - Other Direct





155C
Museums - Construction





155D
Museums - Purchase of P,P&E





156A
Libraries - Salaries & Wages





156B
Libraries - Other Direct





156C
Libraries - Construction





156D
Libraries - Purchase of P,P&E





157A
Cult. & Recr. All Other - Salaries & Wages





157B
Cult. & Recr. All Other - Other Direct





157C
Cult. & Recr. All Other - Construction





157D
Cult. & Recr. All Other - Purchase of P,P&E





158AUTILITYWater & Sewer - Salaries & Wages401,070386,772396,399423,051455,495479,941
158B
Water & Sewer - Other Direct 918,770902,740762,886762,068767,972858,053
158C
Water & Sewer - Construction552,031424,709530,1571,105,020149,824169,194
158D
Water & Sewer - Purchase of P,P&E34,106




159A
Electric Power - Salaries & Wages





159B
Electric Power - Other Direct





159C
Electric Power - Construction





159D
Electric Power - Purchase of P,P&E





160A
Natural Gas - Salaries & Wages





160B
Natural Gas - Other Direct





160C
Natural Gas - Construction





160D
Natural Gas - Purchase of P,P&E





161.1A
Storm Water - Salaries & Wages





161.1B
Storm Water - Other Direct





161.1C
Storm Water - Construction





161.1D
Storm Water - Purchase of P,P&E





161BDEBTWater & Sewer - Interest & Fees131,732140,188148,590152,056147,028144,625
161DSERVICEWater & Sewer - Principal293,551293,068292,604262,261352,390379,413
162B
Electric - Interest & Fees





162D
Electric - Principal





163B
Gas - Interest & Fees





163D
Gas - Principal





164B
School - Interest & Fees





164D
School - Principal





165B
Hospital - Interest & Fees





165D
Hospital - Principal





166B
All Other - Interest & Fees62,30650,00058,92570,000

166D
All Other - Principal32,44832,04665,06354,35543,38751,561
167BPENSIONDirect Benefit Program - Other Direct





168BFRINGEFringe Benefits Unallocated





169B
Separation Allowance - Law Enforcement





170B
Separation Allowance - Other Employees





171B
Supplemental Retirement - Law Enforcement28,31221,18923,19623,50421,79020,413
172B
Fringe Benefits Other





173AINTERGOVMulti-Cnty Libr Dis,Cnty,Or Other - Recipient





173BEXPENDMulti-Cnty Libr Dis,Cnty,Or Other - Item #





173C
Multi-Cnty Libr Dis,Cnty,Or Other - Amount





174A
Gen Gov Activities Shared W/ Cnty - Recipient





174B
Gen Gov Activities Shared W/ Cnty - Item #





174C
Gen Gov Activities Shared W/ Cnty - Amount





175A
Highways (Payments to State) - Recipient





175B
Highways (Payments to State) - Item No.





175C
Highways (Payments to State) - Amount





176A
Other - Intergovt. Expenditures - Recipient





176B
Other - Intergovt. Expenditures - Item #





176C
Other - Intergovt. Expenditures - Amount





177A
Other - Intergovt. Expenditures - Recipient





177B
Other - Intergovt. Expenditures - Item #





177C
Other - Intergovt. Expenditures - Amount





178A
Other - Intergovt. Expenditures - Recipient





178B
Other - Intergovt. Expenditures - Item #





178C
Other - Intergovt. Expenditures - Amount





179.0
Current year's levy -- Excluding motor vehicles1,026,692.1,024,646.00856,599.00803,791.00778,117.00750,478.00
180.0
Current year's levy -- Motor vehicles (only)64,374.68,856.0071,804.0072,306.0066,274.0070,101.00
181.0PART 6Uncollected Taxes - Current Year's Levy Except Mot Veh13,643.8,477.0010,326.0011,529.0010,778.008,885.00
182.0OTHERUncollected Taxes - CY Levy -Motor Vehicles8,9869,48910,04510,8218,7959,786
183.0DATAPercentage of Taxes Collected - All Property %97.9398.3697.8197.4597.6897.72
184.0DATAPercentage of Taxes Collected - Exclude Motor Vehicles%98.6799.1798.7998.5798.6198.82
185.0
Percentage of Taxes Collected - Motor Vehicles %86.0486.2286.0185.0386.7386.04
186.0
Ttl Amt Salaries/Wages for Construction





187A
Capital Reserve Schools - July 1, 2009





187B
Capital Reserve Schools - June 30, 2010





188A
Capital Reserve Hospitals - July 1, 2009





188B
Capital Reserve Hospitals - June 30, 2010





189APART 7Cash On Hand & in Bank - Debt Service





189BCASH &Cash On Hand & in Bank - Construction Bond





189CINVESTCash On Hand & in Bank - All Other993,8134,098,0581,088,5321,174,515846,2711,168,444
190A PARTAppropriations Made During FY - B(1) - B(7)





190B 8Expenditures Made During FY - B(1) - B(7)





191.0
Investment in Property - B(1) - B(4)





192.0
Amount Expended During FY - B(5) and B(7)





193.0
Amount of Tax Revenues Taken Into Account





194APART 9Amount - Total Revenues5,050,724
4,258,5054,387,2373,934,0663,671,852
194BFISCALAmount - Subtract Refunding Bond Proceeds





194CSUMMARYAmount - Subtract Interfund Transfers In





194D
Amount - Net Revenues5,050,724
4,258,5054,387,2373,934,0663,671,852


Calculated amount5,050,7244,485,1174,258,5054,387,2373,934,0663,671,852


Amounts in AGREEMENT??YesNoYesYesYesYes


Difference
-4,485,117



195A
Amount - Total Expenditures4,516,177
4,338,8524,926,9084,160,3914,132,894
195B
Amount - Subtract Pymts. to Refunded Debt Agent





195C
Amount - Subtract Interfund Transfers Out





195D
Amount - Net Expenditures4,516,177
4,338,8524,926,9084,160,3914,132,894


Calculated amount4,516,1774,209,2084,338,8524,926,9084,160,3914,132,894


Amounts in AGREEMENT??YesNoYesYesYesYes


Difference
-4,209,208












401APart 10Number of residential accounts billed Water





401BWater /Number of residential accounts billed Sewer





402ASewer Amount processed and/or purchased in units Water235228,104,000225,817,000


402BOperationsAmount processed and/or purchased in units Sewer363406,903,000338,682,000


403A
Total amount billed in units - Water2351,3921,394


403B
Total amount billed in units - Sewer2631,3051,306


404A
Of the total in 403A above how many units were Residential W
1,2311,233


404B
Of the total in 403B above how many units were Residential S
1,1551,157


405A
Of the total in 403 above, how many units were Outside Muni W





405B
Of the total in 403 above, how many units were Outside Muni S





406A
Of the total in 405A above how many units were Residential W





406B
Of the total in 405B above how many units were Residential S





407A
Of the total in 403A, how many units were sold for redistribution





407B
Of the total in 403B how many unit were delivered in bulk





408A
Dollars related to 403A above836,470733,121700,265


408B
Dollars related to 403B above1,030,495997,4361,103,160


409A
Dollars related to 404A above196,657191,353192,798


409B
Dollars related to 404B above172,985170,275171,640


410A
Dollars related to 405A above





410B
Dollars related to 405B above





411A
Dollars related to 406A above





411B
Dollars related to 406B above





412A
Dollars related to 407A above





412B
Dollars related to 407B above





421A
Number of residential accounts billed - Water1,2141,2311,233


421B
Number of residential accounts billed - Sewer1,1401,1551,157


422A
Number of non-residential & bulk accounts billed - Water161161161


422B
Number of non-residential & bulk accounts billed - Sewer147150149


423A
Estimated percentage of accounts outside of municipal limits
































950.0
OfficialRANDY CASE

951.0
TitleFINANCE DIRECTOR

952.0
Date01/19/201201/00/190001/00/190001/21/200901/18/200801/08/2007
953.0
ContactSAME

954.0
TitleSAME

955.0
Phone336-427-0241




956.0
Fax336-427-7592




957.0
E-Mail:


















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Key Ratios and Operations Statistics of Water and Sewer Systems for



Town of Mayodan













201120102009200820072006








Population
2,4812,4702,4802,4942,4972,443
Population Group
No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499 No Electric 1,000 to 2,499
Total Operating Revenues
$2,074,3362,089,2172,018,3882,042,9861,750,0391,414,777
Total Operating Revenues Per Capita
$836846814819701579
Group Weighted Average Revenues Per Capita540511491492485464
State Weighted Average Revenues Per Capita404384353365367356








% to Total Operating Revenues






Operating Expenses
87.61%84.86%80.56%80.45%92.15%122.06%
Group Weighted Average
98.67%103.53%104.32%100.84%98.61%97.18%
State Weighted Average
82.59%85.08%89.86%86.70%82.47%81.57%








Operating Margin
12.39%15.14%19.44%19.55%7.85%-22.06%
Group Weighted Average
1.33%-3.53%-4.32%-0.84%1.39%2.82%
State Weighted Average
17.41%14.92%10.14%13.30%17.53%18.43%








Operating Transfers In
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.39%9.32%5.23%5.30%2.84%3.65%
State Weighted Average
0.85%1.71%1.26%1.45%1.20%1.83%








Operating Transfers Out
0.00%0.00%0.00%0.00%0.00%0.00%
Group Weighted Average
2.00%1.97%5.24%2.83%2.13%9.41%
State Weighted Average
1.89%1.79%2.55%3.08%1.94%2.63%








Net Income before capital contributions
11.10%14.15%18.27%9.60%8.40%-22.71%
Group Weighted Average
-9.48%1.18%-23.75%1.30%-0.96%-2.72%
State Weighted Average
8.52%7.13%-10.44%7.19%11.65%9.59%








Key Ratios and Cash Flow














Quick Ratio
9.099.718.105.944.013.21
Group Weighted Average
3.563.373.102.843.253.58
State Weighted Average
3.483.202.812.962.902.82








Days Sales in Receivables
40.649.453.754.458.839.7
Group Weighted Average
46.851.444.147.945.844.0
State Weighted Average
54.458.958.655.260.057.8








Days Cash on Hand
826.1734.2688.1500.54,813.8363.2
Group Weighted Average
358.6346.3349.2373.6497.2407.8
State Weighted Average
505.4465.8424.9457.2497.5457.2








Cash flow from Operations
$611,454587,919589,907637,528205,22123,816








Debt to Equity
0.290.320.360.410.430.46
Group Weighted Average
0.260.280.280.310.280.28
State Weighted Average
0.600.600.570.560.560.52








Debt per Capita
1,6641,7911,9022,0081,9312,118
Group Weighted Average
834871824898782740
State Weighted Average
1,2821,2531,1291,1391,101988








Capital Expenditures:
201120102009200820072006


$586,137424,709530,1571,105,020149,824169,194










2005200420032002



$3,297,9343,134,6171,240,279440,643









Capital Contributions: Excluded from income above
$383,353426,170432,427847,667031,136
















Operating Statistics














Estimated population of the areas served Water00000NA
Estimated population of the areas served Sewer00000NA








Number of Gallons of Water Processed (000) omitted235228,104,000225,817,00000NA
Number of Gallons of Sewage Processed (000) omitted363406,903,000338,682,00000NA








Number of Gallons of Water Billed (000) omitted2351,3921,39400NA
Number of Gallons of Sewage Billed (000) omitted2631,3051,30600NA








Ratio of Water Billed to Water Processed1.000000.000010.00001

NA
Ratio of Sewage Billed to Sewage Processed0.724650.000000.00000

NA








Total Revenue from Water Sales836,470733,121700,26500NA
Total Revenue from Sewage Sales1,030,495997,4361,103,16000NA








Water Revenue per 1000 gallons of Sales





NA
Sewage Revenue per 1000 gallons of Sales





NA








Group Average Sales per thousand Gallons Water$0.00015$58.03901$27.87923$1,769.81984$14,046.04813NA
Group Average Sales per thousand Gallons Sewage$0.00021$70.05637$30.85954$824.88077$6,790.60081NA








State Average Sales per thousand Gallons Water$0.00336$24.76610$28.47236$12,972.02948$5,350.70834NA
State Average Sales per thousand Gallons Sewage$0.00971$42.19716$44.32771$10,951.56798$3,952.35744NA








Residential Water Sales per thousand Gallons
155.44517156.36496

NA
Residential Sewage Sales per thousand Gallons
147.42424148.34918

NA








Water Sales per thousand Gallons outside Municipal Limits




NA
Sewage Sales per thousand Gallons outside Municipal Limits




NA








Total Water Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA
Total Sewage Sales per thousand gallons for Redistribution$0.000000.000000.000000.000000.00000NA




Financial Graphs and Comparisons


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Analysis of Available Fund Balance:  General Fund

20072008200920102011
Unit's FBA %25.16%43.63%41.03%55.57%62.07%
Group average FBA %65.48%62.45%66.05%66.79%64.14%
State average Electric/Non Electric Group FBA %37.39%36.66%37.89%38.70%41.07%
State average FBA %36.54%36.34%65.48%37.47%39.53%






Municipal Population Group: No Electric 1,000 to 2,499

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Analysis of Property Tax

20072008200920102011
Municipality97.68%97.45%97.81%98.36%97.93%
Pop. Group97.18%96.86%95.99%95.32%96.41%
Statewide97.58%97.56%97.34%97.35%97.42%






Municipal Population Group: No Electric 1,000 to 2,499






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Analysis of General Obligation Debt

20072008200920102011
Municipality00000
Pop. Group294277265256236
Statewide478456455449450






Municipal Population Group: 1,000 to 2,499






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Analysis of Revenue

20072008200920102011
Property Tax$337350375444440
Utility701819814846836
Sales Tax169175167156157
Sales & Services4444414037
Intergovernmental184222193213242
Debt Proceeds00000
Other Miscellaneous141149127117324
Total$1,5761,7591,7171,8162,036

Go to top of page
Analysis of Revenue for Fiscal 2011











2011
2011
CategoryRevenue
Per Capita
Property Tax$1,091,482
$440
Water/Sewer2,074,337
836
Electric0
0
Other Utilities0
0
Sales Tax387,531
157
Sales & Services91,049
37
Intergovernment601,396
242
Debt Proceeds0
0
Miscellaneous804,929
324
Total$5,050,724
$2,036





Municipal Population Group: No Electric 1,000 to 2,499





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Analysis of Expenditures by Function for Fiscal 2011











2011
2011
CategoryExpenditures
Per Capita
General Government$334,244
$134
Water/Sewer1,905,977
768
Electric0
0
Other Utilities0
0
Debt Service520,037
210
Transportation118,946
48
Public Safety1,141,011
460
Other495,962
200
Total$4,516,177
$1,820





Municipal Population Group: No Electric 1,000 to 2,499





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Analysis of Expenditures by Object for Fiscal 2011






2011
2011
CategoryExpenditures
Per Capita
Salaries & Wages$1,225,595
$494
Water/Sewer Capital586,137
236
Electric Capital0
0
Other Capital231,801
93
Other Operating2,472,644
996
Total$4,516,177
$1,820





Municipal Population Group: No Electric 1,000 to 2,499






Last Updated 6/15/2012 11:25:04 AM